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Showing 3241–3250 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
The deposit guarantee and resolution fund mentioned in article L. 312-4 of the Monetary and Financial Code is authorised to set aside, free of tax, a provision for intervention risk as defined in arti…
Companies that let a property under the conditions provided for in article L. 313-7 of the Monetary and Financial Code may set aside a tax-free provision to take into account the difference between, o…
I. - Notwithstanding the provisions of 1 of Article 38, the taxable income of the Banque de France is determined on the basis of the accounting rules defined pursuant to Article L. 144-4 of the Moneta…
When the rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of share…
I. The depreciation of assets leased or made available in any other form is spread over the normal period of use in accordance with the procedures laid down by decree in the Conseil d'Etat. By way of…
I. - Buildings that are incorporated into agricultural production facilities intended to meet the obligations set out in Title I of Book V of the Environmental Code relating to facilities classified f…
1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…
The depreciation of buildings and improvements erected on third-party land must be spread over the normal period of use of each item. This provision is not applicable in the case of a construction lea…
1. In companies operating either a newspaper or a monthly or fortnightly magazine devoted for the most part to political information, provisions made from profits made during the financial years 1951…
I. - Insurance and reinsurance undertakings, supplementary occupational pension funds mentioned in Article L. 381-1 of the Insurance Code, the supplementary professional retirement mutuals or unions r…
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